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     2026:5/3

International Journal of Judicial Law

ISSN: (Print) | 2583-6536 (Online) | Impact Factor: 8.09 | Open Access

Criminal procedure in exertions to overcome tax violations in Indonesia

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Abstract

Criminal tactics does not mean much if the public procedure or incident tactics itself indeed gives make even criminogenic and victimogenic determinants. When believed from a criminal procedure view, the clever question that must be gave is dealing straightforwardly or obliquely accompanying friendly questions or environments that can produce violation. Individual of the corruptions that must be forwarded is misdeed engaged of tariff. Tax cases are approximately had connection with the exercise of tax society to direct tax civil servants, taxpayers, tax administrators, or additional bodies to obey the supplyings of tax societies. This matter is established the reality that tax standard cannot supply benefits if the bodies in their position as shareholders do not have a sense of lawfulness in completing activity their specific permissible assignments and responsibilities. Established the upbringing above, me formulates various questions, that is to say the duty of criminal procedure in defeating tax misdemeanors, and organizing the connection betwixt criminal acts engaged of tax collection and comprehensive felonies or distinguished breaches utilizing a normalizing legal approach procedure, that is to say allowable research completed activity utilizing by virtue of what to research athenaeum fabrics or subordinate dossier as natural resources for research by attending searches on rules and research had connection with the question being examined. The research results show that police officers chiefs engaged of tax collection must be limited in the framework of policy-making police officers or criminal police officers. Tax felonies dedicated by taxpayers are detached into defilements and misconducts.

How to Cite This Article

Hanuring Ayu Ardhani Putri (2023).

Criminal procedure in exertions to overcome tax violations in Indonesia

. International Journal of Judicial Law (IJJL), 2(4), 28-31.

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